Dr Shishya lives in a rural town in Victoria and generates income from two different sources. Her first source of income is as an employee of a medical practice. Her second source of income is from operating a charter fishing boat business. She is registered for GST and operates on a cash basis. She has also elected to lodge her business activity statements on a quarterly basis with the ATO. The following information relates to her two sources of income for the quarter ending 30 April 2024. Where applicable, all amounts shown below are inclusive of GST: Cash receipts $ Gross income from patient consultations at the medical practice 90,000 Gross income from the charter boat business 27,000 Cash payments Fresh fruit and salad vegetables for catering on a boat 3,300 Management fee to operate the charter boat 4,400 Required: Advise Dr Shishya of her GST obligations for the quarter ending 30 April 2024 and calculate the net GST payable (or refundable), showing all your calculations. You must explain your answer, with reference to relevant legislation and case law. You may assume Dr Shishya has received a valid tax invoice for all relevant expenses. You do not need to write anymore than 300 words (a 10% allowance will be allowed, ie up to 330 words). Any response exceeding this word limit will not be read